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Income_Tax_Act
Section / Rule Number   Content   
 
110 Determination of tax where total income includes income on which no tax is payable
111 Tax on accumulated balance of recognised provident fund
111A Tax on short-term capital gains in certain cases
112 Tax on long-term capital gains
112A [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
113 Tax in the case of block assessment of search cases
114 [OMITTED BY THE FINANCE (NO. 2) ACT, 1967, W.E.F. 1-4-1968]
115 [OMITTED BY THE FINANCE ACT, 1987, W.E.F. 1-4-1988]
115A Tax on dividends, royalty and technical service fees in the case of foreign companies
115AB Tax on income from units purchased in foreign currency or capital gains arising from their transfer
115AC Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
115ACA Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
115AD Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
115B Tax on profits and gains of life insurance business
115BA Tax on income of certain domestic companies
115BAA Tax on income of certain domestic companies.
115BAB Tax on income of certain new domestic manufacturing companies.
115BAC Tax on income of individuals and Hindu undivided family.
115BAD Tax on income of certain resident co-operative societies.
115BB Tax on winnings from lotteries, crossword puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever
115BBA Tax on non-resident sportsmen or sports associations
115BBB Tax on income from units of an open-ended equity oriented fund of the unit Trust of India or of Mutual Funds
115BBC Anonymous donations to be taxed in certain cases
115BBD Tax on certain dividends received from foreign Companies
115 BBDA Tax on certain dividends received from domestic companies
115BBE Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
115BBF Tax on income from patent
115BBG Tax on income from transfer of carbon credits.
115BBH Tax on income from virtual digital assets
115BBI Specified income of certain institutions
115BAE Tax on income of certain new manufacturing co-operative societies.
‘115BBJ Tax on winnings from online games.
 
     
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